A Student’s Approach to Taxation In SA 5th Edition (e-book)
This book combines in one volume the provisions of the Income Tax Act 58 of 1962, as it applies to individuals and businesses for a particular year of assessment.
It is written for undergraduate students using simple language and the relevant sections of the Act are provided and explained in simple terms and can also be used by general accountants and tax advisors. The title is updated annually with the latest legislative amendments to the end of November each year.
Chapter 1 - Introduction
Chapter 2 - Value-added Tax (VAT)
Chapter 3 - Gross income
Chapter 4 - Special inclusions
Chapter 5 - The taxation of non-residents
Chapter 6 - Income exempt from tax
Chaopter 7 - General deduction formula
Chapter 8 - Specific deductions and allowances
Chapter 9 - Expenditure and allowances relating to capital assets
Chapter 10 - Capital gains tax
Chapter 11 - Taxation of companies and company distributions
Chapter 12 - Prepaid taxes
Chapter 13 - Individuals
Chapter 14 - Fringe benefits
Chapter 15 - Retirement benefits
Chapter 16 - Taxation of trusts
Chapter 17 - Donations tax
Chapter 18 - Estate duty
Chapter 19 - Administrative procedures
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